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    <title>2022 (7) TMI 1334 - ITAT KOLKATA</title>
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    <description>The appeal was admitted for adjudication after the delay of 61 days was condoned due to the COVID-19 pandemic. The Tribunal found the order passed by CIT(E) invalid as it lacked a Document Identification Number (DIN) and did not comply with CBDT Circular No. 19/2019. Consequently, the appeal was decided in favor of the assessee based on the invalidity of the order, without delving into the merits of the case. The decision was pronounced on 18th July 2022.</description>
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      <description>The appeal was admitted for adjudication after the delay of 61 days was condoned due to the COVID-19 pandemic. The Tribunal found the order passed by CIT(E) invalid as it lacked a Document Identification Number (DIN) and did not comply with CBDT Circular No. 19/2019. Consequently, the appeal was decided in favor of the assessee based on the invalidity of the order, without delving into the merits of the case. The decision was pronounced on 18th July 2022.</description>
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